FTTTx PROCEDURE – application to make appeal out of time – closure notice -assessments and penalties – income tax and VAT – whether ill health a reasonable excuse – Rules 5(3) (a) and 20 (4) of the ‘Tribunal Rules 2009’ – Data Select and Aberdeen City applied – BPP Holdings discussed – application refused
[2016] UKFTT 315 TC
Bailii
England and Wales
Taxes Management
Updated: 17 January 2022; Ref: scu.564834